État 104: the client statement filed with the annual tax return

The client statement sums up your wholesale sales for the calendar year, customer by customer. Article 183 ter of the CIDTA sets seven items for each line:

• surname and first name, or company name;
• tax identification number (NIF);
• trade register number;
• tax assessment article number;
• full address of the customer;
• net amount (excluding tax) of sales during the calendar year;
• amount of VAT invoiced.

The tax office uses it to match your sales with the purchases your customers declare. The law puts it in its own words: it penalises a statement whose errors « harm the review of the tax returns filed by its customers ». « État 104 » is the everyday name; the legal texts say « état-clients » or « état détaillé des clients ».

État 104, G No. 50 and the annual return: three separate documents

The three overlap. The VAT in the client statement matches part of the VAT collected that you declared month by month on G No. 50, and its net amounts match part of the turnover in your annual return. Check these figures before you file.

Article 183 ter covers any individual or company that sells on wholesale terms. The law counts as wholesale:

• delivery of goods that private individuals do not usually use, given their nature or purpose;
• delivery of goods at identical prices, whether sold in bulk or at retail;
• delivery of products intended for resale, whatever the quantity delivered.

The text ties the filing to the returns of articles 18 and 151 of the CIDTA: G No. 11 for a sole trader under the real regime, and G No. 4 for a company subject to IBS. An SARL that sells to resellers, even in small quantities, falls within its scope.

1. 1

   Check each new customer before selling

   Verify their trade register number on the CNRC website and their NIF on the DGI tax registration website. The law requires this check before the sale.

2. 2

   Keep a file for each customer

   Keep the customer's documents, proof of payment and accounting references: the tax office can ask for them.

3. 3

   Close the calendar-year totals

   On 31 December, total the net sales and the VAT invoiced for each customer, from your invoices.

4. 4

   Fill in one line per customer

   Name or company name, NIF, trade register number, tax assessment article, address, net amount, VAT invoiced.

5. 5

   Reconcile the totals

   Compare the net total with the wholesale sales in your annual return, and the VAT total with the VAT collected on your G No. 50 returns.

6. 6

   File the statement with G No. 4 or G No. 11

   By 30 April, online if your tax office requires it. Keep the acknowledgement of receipt.

7. 7

   Correct with a corrected statement

   If you find an error, file a corrected statement within the deadline for a corrected return, with supporting documents.

You file the statement with the tax office that receives your annual return: the large companies department (DGE), a tax centre (CDI) or a tax inspection, depending on where your file sits.

The law accepts an electronic file or e-filing, and requires e-filing for DGE taxpayers. Since the 2026 Finance Law, taxpayers under the real regime whose tax office is computerised file their returns electronically, on Jibaya'tic. Ask your tax office which format it expects before you build the file.

Legal deadline, with G No. 4 or G No. 11

30 April

Late filing fine, by length of delay

30,000 to 80,000 DA

Penalty if the statement is missing, on annual turnover

2%

Article 183 ter requires the statement to be filed « at the same time » as the annual results return. It therefore follows the deadline of G No. 4 or G No. 11: 30 April, for the past year. Your 2026 wholesale sales are declared by 30 April 2027 at the latest.

You can fix an obvious mistake: file a corrected client statement within the deadline set for a corrected return (article 151-3 of the CIDTA). It takes the same format as the original, electronic included, with supporting documents for each correction.

• Filing the annual return without the client statement: a missing statement costs 2% of annual turnover.
• Copying a NIF or trade register number without checking it on the CNRC and DGI websites.
• Entering amounts including tax in the net column, or leaving the VAT column empty.
• Treating sales to a reseller as « retail »: the law counts them as wholesale, whatever the quantity.
• Correcting a filed statement with a simple letter: the law provides for a corrected statement, in the same format and with supporting documents.
• Quoting former article 224 of the CIDTA: the 2024 Finance Law repealed it.